diff --git a/mlir/include/mlir/Conversion/OpenACCToSCF/ConvertOpenACCToSCF.h b/mlir/include/mlir/Conversion/OpenACCToSCF/ConvertOpenACCToSCF.h
new file mode 100644
--- /dev/null
+++ b/mlir/include/mlir/Conversion/OpenACCToSCF/ConvertOpenACCToSCF.h
@@ -0,0 +1,28 @@
+//===- ConvertOpenACCToSCF.h - OpenACC conversion pass entrypoint ---------===//
+//
+// Part of the LLVM Project, under the Apache License v2.0 with LLVM Exceptions.
+// See https://llvm.org/LICENSE.txt for license information.
+// SPDX-License-Identifier: Apache-2.0 WITH LLVM-exception
+//
+//===----------------------------------------------------------------------===//
+#ifndef MLIR_CONVERSION_OPENACCTOSCF_CONVERTOPENACCTOSCF_H
+#define MLIR_CONVERSION_OPENACCTOSCF_CONVERTOPENACCTOSCF_H
+
+#include <memory>
+
+namespace mlir {
+class ModuleOp;
+template <typename T>
+class OperationPass;
+class RewritePatternSet;
+
+/// Collect the patterns to convert from the OpenACC dialect to OpenACC with
+/// SCF dialect.
+void populateOpenACCToSCFConversionPatterns(RewritePatternSet &patterns);
+
+/// Create a pass to convert the OpenACC dialect into the LLVMIR dialect.
+std::unique_ptr<OperationPass<ModuleOp>> createConvertOpenACCToSCFPass();
+
+} // namespace mlir
+
+#endif // MLIR_CONVERSION_OPENACCTOSCF_CONVERTOPENACCTOSCF_H
diff --git a/mlir/include/mlir/Conversion/Passes.h b/mlir/include/mlir/Conversion/Passes.h
--- a/mlir/include/mlir/Conversion/Passes.h
+++ b/mlir/include/mlir/Conversion/Passes.h
@@ -23,6 +23,7 @@
 #include "mlir/Conversion/LinalgToStandard/LinalgToStandard.h"
 #include "mlir/Conversion/MathToLibm/MathToLibm.h"
 #include "mlir/Conversion/OpenACCToLLVM/ConvertOpenACCToLLVM.h"
+#include "mlir/Conversion/OpenACCToSCF/ConvertOpenACCToSCF.h"
 #include "mlir/Conversion/OpenMPToLLVM/ConvertOpenMPToLLVM.h"
 #include "mlir/Conversion/PDLToPDLInterp/PDLToPDLInterp.h"
 #include "mlir/Conversion/SCFToGPU/SCFToGPUPass.h"
diff --git a/mlir/include/mlir/Conversion/Passes.td b/mlir/include/mlir/Conversion/Passes.td
--- a/mlir/include/mlir/Conversion/Passes.td
+++ b/mlir/include/mlir/Conversion/Passes.td
@@ -255,6 +255,16 @@
   let dependentDialects = ["StandardOpsDialect", "vector::VectorDialect"];
 }
 
+//===----------------------------------------------------------------------===//
+// OpenACCToSCF
+//===----------------------------------------------------------------------===//
+
+def ConvertOpenACCToSCF : Pass<"convert-openacc-to-scf", "ModuleOp"> {
+  let summary = "Convert the OpenACC ops to OpenACC with SCF dialect";
+  let constructor = "mlir::createConvertOpenACCToSCFPass()";
+  let dependentDialects = ["scf::SCFDialect", "acc::OpenACCDialect"];
+}
+
 //===----------------------------------------------------------------------===//
 // OpenACCToLLVM
 //===----------------------------------------------------------------------===//
diff --git a/mlir/include/mlir/Dialect/OpenACC/OpenACCOps.td b/mlir/include/mlir/Dialect/OpenACC/OpenACCOps.td
--- a/mlir/include/mlir/Dialect/OpenACC/OpenACCOps.td
+++ b/mlir/include/mlir/Dialect/OpenACC/OpenACCOps.td
@@ -489,13 +489,13 @@
     ```
   }];
 
-  let arguments = (ins Optional<IntOrIndex>:$asyncOperand,
+  let arguments = (ins Optional<I1>:$ifCond,
+                       Optional<IntOrIndex>:$asyncOperand,
                        Optional<IntOrIndex>:$waitDevnum,
                        Variadic<IntOrIndex>:$waitOperands,
                        UnitAttr:$async,
                        UnitAttr:$wait,
                        Variadic<IntOrIndex>:$deviceTypeOperands,
-                       Optional<I1>:$ifCond,
                        Variadic<AnyType>:$hostOperands,
                        Variadic<AnyType>:$deviceOperands,
                        UnitAttr:$ifPresent);
diff --git a/mlir/lib/Conversion/CMakeLists.txt b/mlir/lib/Conversion/CMakeLists.txt
--- a/mlir/lib/Conversion/CMakeLists.txt
+++ b/mlir/lib/Conversion/CMakeLists.txt
@@ -12,6 +12,7 @@
 add_subdirectory(LinalgToStandard)
 add_subdirectory(MathToLibm)
 add_subdirectory(OpenACCToLLVM)
+add_subdirectory(OpenACCToSCF)
 add_subdirectory(OpenMPToLLVM)
 add_subdirectory(PDLToPDLInterp)
 add_subdirectory(SCFToGPU)
diff --git a/mlir/lib/Conversion/OpenACCToSCF/CMakeLists.txt b/mlir/lib/Conversion/OpenACCToSCF/CMakeLists.txt
new file mode 100644
--- /dev/null
+++ b/mlir/lib/Conversion/OpenACCToSCF/CMakeLists.txt
@@ -0,0 +1,15 @@
+add_mlir_conversion_library(MLIROpenACCToSCF
+  OpenACCToSCF.cpp
+
+  ADDITIONAL_HEADER_DIRS
+  ${MLIR_MAIN_INCLUDE_DIR}/mlir/Conversion/OpenACCToSCF
+
+  DEPENDS
+  MLIRConversionPassIncGen
+
+  LINK_LIBS PUBLIC
+  MLIRIR
+  MLIROpenACC
+  MLIRTransforms
+  MLIRSCF
+  )
diff --git a/mlir/lib/Conversion/OpenACCToSCF/OpenACCToSCF.cpp b/mlir/lib/Conversion/OpenACCToSCF/OpenACCToSCF.cpp
new file mode 100644
--- /dev/null
+++ b/mlir/lib/Conversion/OpenACCToSCF/OpenACCToSCF.cpp
@@ -0,0 +1,88 @@
+//===- OpenACCToSCF.cpp - OpenACC condition to SCF if conversion ----------===//
+//
+// Part of the LLVM Project, under the Apache License v2.0 with LLVM Exceptions.
+// See https://llvm.org/LICENSE.txt for license information.
+// SPDX-License-Identifier: Apache-2.0 WITH LLVM-exception
+//
+//===----------------------------------------------------------------------===//
+
+#include "../PassDetail.h"
+#include "mlir/Conversion/OpenACCToSCF/ConvertOpenACCToSCF.h"
+#include "mlir/Dialect/OpenACC/OpenACC.h"
+#include "mlir/Dialect/SCF/SCF.h"
+#include "mlir/Dialect/StandardOps/IR/Ops.h"
+#include "mlir/Transforms/DialectConversion.h"
+
+using namespace mlir;
+
+//===----------------------------------------------------------------------===//
+// Conversion patterns
+//===----------------------------------------------------------------------===//
+
+namespace {
+/// Pattern to transform the `ifCond` on operation without region into a scf.if
+/// and move the operation into the `then` region.
+template <typename OpTy>
+class ExpandIfCondition : public OpRewritePattern<OpTy> {
+  using OpRewritePattern<OpTy>::OpRewritePattern;
+
+  LogicalResult matchAndRewrite(OpTy op,
+                                PatternRewriter &rewriter) const override {
+    // Early exit if there is no condition.
+    if (!op.ifCond())
+      return success();
+
+    // Condition is not a constant.
+    if (!op.ifCond().template getDefiningOp<ConstantOp>()) {
+      auto ifOp = rewriter.create<scf::IfOp>(op.getLoc(), TypeRange(),
+                                             op.ifCond(), false);
+      rewriter.updateRootInPlace(op, [&]() { op.ifCondMutable().erase(0); });
+      ifOp.getThenBodyBuilder().clone(*op.getOperation());
+      rewriter.eraseOp(op);
+    }
+
+    return success();
+  }
+};
+} // namespace
+
+void mlir::populateOpenACCToSCFConversionPatterns(RewritePatternSet &patterns) {
+  patterns.add<ExpandIfCondition<acc::EnterDataOp>>(patterns.getContext());
+  patterns.add<ExpandIfCondition<acc::ExitDataOp>>(patterns.getContext());
+  patterns.add<ExpandIfCondition<acc::UpdateOp>>(patterns.getContext());
+}
+
+namespace {
+struct ConvertOpenACCToSCFPass
+    : public ConvertOpenACCToSCFBase<ConvertOpenACCToSCFPass> {
+  void runOnOperation() override;
+};
+} // namespace
+
+void ConvertOpenACCToSCFPass::runOnOperation() {
+  auto op = getOperation();
+  auto *context = op.getContext();
+
+  RewritePatternSet patterns(context);
+  ConversionTarget target(*context);
+  populateOpenACCToSCFConversionPatterns(patterns);
+
+  target.addLegalDialect<scf::SCFDialect>();
+  target.addLegalDialect<acc::OpenACCDialect>();
+
+  target.addDynamicallyLegalOp<acc::EnterDataOp>(
+      [](acc::EnterDataOp op) { return !op.ifCond(); });
+
+  target.addDynamicallyLegalOp<acc::ExitDataOp>(
+      [](acc::ExitDataOp op) { return !op.ifCond(); });
+
+  target.addDynamicallyLegalOp<acc::UpdateOp>(
+      [](acc::UpdateOp op) { return !op.ifCond(); });
+
+  if (failed(applyPartialConversion(op, target, std::move(patterns))))
+    signalPassFailure();
+}
+
+std::unique_ptr<OperationPass<ModuleOp>> mlir::createConvertOpenACCToSCFPass() {
+  return std::make_unique<ConvertOpenACCToSCFPass>();
+}
diff --git a/mlir/lib/Conversion/PassDetail.h b/mlir/lib/Conversion/PassDetail.h
--- a/mlir/lib/Conversion/PassDetail.h
+++ b/mlir/lib/Conversion/PassDetail.h
@@ -19,6 +19,10 @@
 template <typename ConcreteDialect>
 void registerDialect(DialectRegistry &registry);
 
+namespace acc {
+class OpenACCDialect;
+} // end namespace acc
+
 namespace complex {
 class ComplexDialect;
 } // end namespace complex
diff --git a/mlir/test/Conversion/OpenACCToSCF/convert-openacc-to-scf.mlir b/mlir/test/Conversion/OpenACCToSCF/convert-openacc-to-scf.mlir
new file mode 100644
--- /dev/null
+++ b/mlir/test/Conversion/OpenACCToSCF/convert-openacc-to-scf.mlir
@@ -0,0 +1,35 @@
+// RUN: mlir-opt %s -convert-openacc-to-scf -split-input-file | FileCheck %s
+
+func @testenterdataop(%a: memref<10xf32>, %ifCond: i1) -> () {
+  acc.enter_data if(%ifCond) create(%a: memref<10xf32>)
+  return
+}
+
+// CHECK:      func @testenterdataop(%{{.*}}: memref<10xf32>, [[IFCOND:%.*]]: i1)
+// CHECK:        scf.if [[IFCOND]] {
+// CHECK-NEXT:     acc.enter_data create(%{{.*}} : memref<10xf32>)
+// CHECK-NEXT:   }
+
+// -----
+
+func @testexitdataop(%a: memref<10xf32>, %ifCond: i1) -> () {
+  acc.exit_data if(%ifCond) delete(%a: memref<10xf32>)
+  return
+}
+
+// CHECK:      func @testexitdataop(%{{.*}}: memref<10xf32>, [[IFCOND:%.*]]: i1)
+// CHECK:        scf.if [[IFCOND]] {
+// CHECK-NEXT:     acc.exit_data delete(%{{.*}} : memref<10xf32>)
+// CHECK-NEXT:   }
+
+// -----
+
+func @testupdateop(%a: memref<10xf32>, %ifCond: i1) -> () {
+  acc.update if(%ifCond) host(%a: memref<10xf32>)
+  return
+}
+
+// CHECK:      func @testupdateop(%{{.*}}: memref<10xf32>, [[IFCOND:%.*]]: i1)
+// CHECK:        scf.if [[IFCOND]] {
+// CHECK-NEXT:     acc.update host(%{{.*}} : memref<10xf32>)
+// CHECK-NEXT:   }